PART THREE

Chapter One (Customs Control)

12.   Import and Export

1.      For the implementation of the objectives of customs, the following goods shall be under the supervision and control of customs:

A.     Imported goods form the time they get at Customs port until the completion of customs formalities and received by the importer;

B.     goods under drawback procedure from the time of draw back claim until exportation;

C.     goods, entered into customs warehouse until removed from the warehouse;

D.     goods of export from the time they entered in to customs port until the completion of customs formalities and be exported;

E.      goods in transit, from the time their movement is allowed until the completion of transit procedure;

F.      Goods found with out owner, abandoned, forfeited or contraband goods until they are sold or disposed other wise.

2. With out prior authorization of customs, no one is allowed to enter in to customs warehouse in which goods are deposited or; open or do any acts on those goods controlled and supervised by customs in accordance with sub article (1) of this article.

3. The Authority shall be responsible for the damage on goods under its control and supervision caused by its employees while discharging their official duties.

13.  Postal consignment

1.   Goods imported or exported through post office shall not be released without accomplishing customs formalities.

2. The goods imported or exported through post office shall accomplish customs formalities under the control and supervision of customs officer.

14.  Prohibited Goods

Any goods the importation, exportation or transit of which is prohibited by laws or international agreements to which Ethiopia is a party, shall be re-exported or forfeited with out any special procedure to be followed.

15.  Restricted Goods

1.      Goods the importation or exportation of which is restricted by law, unless they fulfilled specific formalities or conditions, shall be detained in customs port until a decision is passed upon.

2.      Goods detained in accordance with sub Article (1) of this Article shall be barred of departing from Ethiopia or shall be re-exported to the country from which it is imported, unless a permission is given to it, within 30 days, by the office controlling its importation or exportation.

3.      Where restricted goods are not re-exported with in 30 days from the date of notification it shall be considered as abandoned to the customs.

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